https://www.taxtmi.com/caselaws?id=436584 The Tribunal set aside the order, allowing the appeal and relieving the appellant from liability for service tax under Reverse Charge Mechanism. It was determined that the services were provided in India by the subsidiary of the foreign entity, not directly by the foreign entity itself, making the tax liability under Section 66A of the Finance Act, 1994, unsustainable. The Tribunal found that the appellant was not obligated to pay service tax under RCM in this case. en-us Thu, 13 Apr 2023 00:00:00 +0530 Mon, 17 Apr 2023 08:05:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436584 The Tribunal set aside the order, allowing the appeal and relieving the appellant from liability for service tax under Reverse Charge Mechanism. It was determined that the services were provided in India by the subsidiary of the foreign entity, not directly by the foreign entity itself, making the tax liability under Section 66A of the Finance Act, 1994, unsustainable. The Tribunal found that the appellant was not obligated to pay service tax under RCM in this case. Case-Laws Service Tax Thu, 13 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436584